Impozitarea veniturilor neconvenționale în Uniunea Europeană
Taxation of Unconventional Income in the European Union
Author(s): Patricia CiocanSubject(s): Law on Economics, Fiscal Politics / Budgeting, ICT Information and Communications Technologies, EU-Legislation
Published by: Editura Hamangiu S.R.L.
Keywords: gaming; free circulation of services; E-games; virtual money; virtual worlds; VAT; non fungible token (NFT) taxation; video chat income taxation; webcamming; the place of supply for service;
Summary/Abstract: The aim of this article is to analyze the taxation of unconventional income among Member States. Unconventional income represents unusual opportunities to earn money which gained popularity in recent years. Tax legislation leaks clarity, effectiveness and the capacity to cover more unusual situations. We will consider unconventional income, revenues obtained from gaming, non-fungible tokens and video chat. These domains have had a great expansion in the previous years and the fiscal regime needs to adapt in order to regulate what is still uncertain at the moment.
Journal: Cluj Tax Forum
- Issue Year: IV/2021
- Issue No: 6
- Page Range: 413-425
- Page Count: 13
- Language: English
- Content File-PDF